Commentary

B5.803 Registration and applications for charitable tax exemption

Business tax
Business tax | Commentary

B5.803 Registration and applications for charitable tax exemption

Business tax | Commentary

B5.803 Registration and applications for charitable tax exemption

Registration generally

With effect from 27 February 2007, all charities with an annual income of £5,000 or more have to register with the Charity Commission1, unless there are exempt, or in certain cases, excepted. The system of excepting charities from registration is to be phased out. Therefore excepted charities will have to register, but for a transitional period only those with an annual income of more than £100,000 will have to register.

Exempt charities with a principal regulator continue to be exempt from registration. However, the principal regulator is under a duty to

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